Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 76 for “"loopholes"”.
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A study of some of the combined tax effects of capital gains tax and estate duty and a comparison with similar legislation in the United States of America and the United Kingdom
… examined as they may assist to close some of the loopholes in the existing South African estate duty legislation. By closing these loopholes, the need to subject the estate assets to both capital gains tax and estate duty on the death of a person may be negated.
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An Operations Research approach to aviation security
… incorporating deterrence effects and potential loopholes. We find that despite the emphasis on the pre-screening system, of greater importance is the effectiveness of the underlying screening process. Moreover, the existence of certain loopholes could occasionally decrease the overall chance of …
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Anti-avoidance, amendments and anomalies: The impact of select anti-avoidance provisions and their subsequent amendments on employee share incentive schemes operating through trusts
… 1. address any anomalies and to close perceived loopholes identified in terms of these provisions; and 2. to clarify the circumstances in which these provisions will find application. This study highlights the evolution of these anti-avoidance provisions and discusses (a) whether the amendments …
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An investigation into the irregular military dynamics in Yugoslavia, 1992-1995
… the dissertation identifies substantial loopholes in current atrocity prevention architecture and suggests the utilisation by state authorities of irregular combatants as perpetrators in atrocity contexts will continue until these loopholes are addressed.
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The Open Agency Project : operations in the Creative UnCommons
… design opportunities, taking advantage of loopholes in restrictive codes, and hacking/tinkering rather than master planning, this office aims to insert architectural ideas into unexpected places and spur the imaginative rethinking of familiar problems. The open-source sharing of research, …
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Does the South African GAAR criteria of the "misuse or abuse" of a provision included in Section 80A(c)(ii) of the Income Tax Act add any value?
… access tax benefits not only through utilising loopholes in domestic legislation, but also through international tax loopholes. Revenue Authorities have to respond to this by employing mitigating anti-avoidance mechanisms. One such mechanism employed in South Africa ("SA") is the use of General …
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The legal framework for the protection of employees of labour brokers in South Africa
… or ineffective regulation (referred to as "loopholes" in common parlance) that allow the abuse of labour broker employees. Secondly, the thesis examines the debate around either prohibition or regulation being the most suitable option for curbing the bad and abusive practices. Thirdly, the …
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Comparing Developmental Trajectories of Loophole Behavior in Autistic and Neurotypical Children
… children to avoid trouble. The use of loopholes requires pattern recognition, language understanding, rational planning, and goal alignment. A major marker of autism is difficulty with Theory of Mind and language tasks, making their engagement with loophole behavior, which has clear …
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Regulating the disclosure of chemical additives in the hydraulic fracturing process: a comparative analysis between Canadian and South African Law
… Regulations are riddled with uncertainty and loopholes that may seriously impede their ability to protect water resources from the chemical additives contained in fracturing fluids. As currently framed it is unclear whether or not information on chemical additives must be publically disclosed. …
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Migrant Surveillance and State Power: Electronic Tagging of Asylum-Seekers in the UK
… and their cases through bureaucratic loopholes, lack of accountability, enforced paranoia, and dehumanization. Within the community, asylum-seekers are unable to work, volunteer, or participate in civil society because of the tag. Yet despite the psychological trauma and physical …
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Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?
… the incidence of taxation by exploitating the loopholes in the Act. On the other hand, trusts in South Africa have commonly been used as a means to warehouse and freeze assets in order to minimise estate duty and also in schemes designed to minimise or escape income tax and donations tax. In …
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The need for harmonisation of wildlife crime laws in the Southern African Development Community (SADC) A case study of the illicit abalone trade
… (Pienaar, 2014:2; Steyn, 2017:np), through loopholes derived from inconsistent neighbouring countries’ wildlife laws. This is due to each country listing country-relevant species and developing legislation suitable to their needs. However, the dynamics of wildlife crime being transnational …
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Counselor Educators' Teaching Practices in a Multicultural Society: A Multicase Study
… a professional course of action, there are still loopholes. Although counselor education programs are expected to address multicultural issues that arise in our diverse society, it appears that many programs lack specific strategies for doing so (Holcomb-McCoy & Bradley, 2003). There are no …
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Problems Encountered in Money Laundering Investigations
… Considering the financial industry, there are loopholes in the Bank Secrecy Act (BSA) and in other regulations that apply to the industry. Thus, there is a comparison of the Subjective Model vs. Objective Model in terms of reporting systems for financial organizations. On the law enforcement …
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Queering Virtual Groups: Exploring Facebook Groups as a space for identity construction and social justice among the LGBTQ community in India
… coupled with the existing infrastructural loopholes like education and technology. Over the past couple of decades, India has been witnessing a wave of change as conversations surrounding non-normative gender and sexuality is on the rise. Following from the social identity theory, social …
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Analyzing the Environmental Impact Assessment Process for Sustainable Development of the Oil and Gas Industry in Trinidad and Tobago
… Tobago’s commitment to sustainable development, loopholes in the environmental impact assessment process must be identified and closed. It is hoped that by addressing the issues plaguing the environmental impact assessment process in the oil and gas industry such as a lack of baseline data, the …
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Challenges for Good Government Reformers in California: Shadow Lobbying & Astroturfing
… is not one particular solution to combat the loopholes in state law surrounding lobbyists, every option should be considered given the fortunate policy windows facing reformers due to the California Strategies scandal and recent news stories about astroturfing.</p> <p>The ongoing problem with …
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Plights of a Pandemic: The Disconnect Between Migration, Policy, and Practice in Kuwait
… labor and residency policies create legal loopholes for exploitation, abuse, and human trafficking. The COVID-19 pandemic worsened living conditions for low-income migrant communities, exacerbating these and related problems. Lockdowns forced migrants to stay at home for long periods of …
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The use of legal provisions by civil society organisations to advance corporate governance in state-owned enterprises in South Africa
… organisations are explained in the study, loopholes in such provisions identified and measures that CSOs use to hold those responsible for poor governance in stateowned enterprises accountable for their actions discussed, consequently closing the existing gap on the undefined role of CSOs …
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The possibility of base erosion and profit shifting through special economic zones: A critique of the South African and Kenyan SEZ regimes based on BEPS action 5
… aggressive tax planning strategies that exploit loopholes in tax systems to make profits 'disappear' or shift them to tax jurisdictions with little or no overall corporate tax. The BEPS Project has fifteen Actions targeting various formations, computations and permutations that could potentially …
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